https://www.taxtmi.com/caselaws?id=779058 CESTAT allowed the appeal, setting aside seizure, confiscation, redemption fine and penalties because the Department failed to prove foreign origin or illegal importation of the dry dates. Testing relied on was deemed unreliable and third-party trader opinions were treated as hearsay without factual basis. No enquiry establishing country of origin or grounds for contravention was recorded, and statutory elements for imposing penalty under s.112(b) were not made out against the appellant. The consignment was released with no penalties. en-us Thu, 25 Sep 2025 00:00:00 +0530 Sat, 27 Sep 2025 08:34:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779058 CESTAT allowed the appeal, setting aside seizure, confiscation, redemption fine and penalties because the Department failed to prove foreign origin or illegal importation of the dry dates. Testing relied on was deemed unreliable and third-party trader opinions were treated as hearsay without factual basis. No enquiry establishing country of origin or grounds for contravention was recorded, and statutory elements for imposing penalty under s.112(b) were not made out against the appellant. The consignment was released with no penalties. Case-Laws Customs Thu, 25 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779058